2023，It is President Xi Jinping's 10th anniversary of the "Belt and Road" initiative，It is also the 10th anniversary of the Organization of Economic Cooperation and Development (OECD) and the Group of Twenty Group initiated tax base erosion and profit transfer (BEPS) Action Plan。During the decade，The construction of the "Belt and Road" has achieved the achievements that attract world attention。my country actively participate in the BEPS action plan，And promotes the cooperation of cross -border tax collection and management under the “Belt and Road” initiative，Make significant results in international tax governance。but，Global tax co -governance still faces real dilemma，and regional tax operations coordinated while highlighting the positive linkage effect，Building "Belt and Road" as a blueprint，my country has ushered in a new situation in international tax governance。

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Current，There have been more than 150 countries (regions) that have signed the "Belt and Road" cooperation documents with my country，Covering the majority of developing economies。In the background of the "Belt and Road" construction，International tax coordination mostly exists between developing economies，Facing special dual governance challenges。First，Building concept based on cooperation and win -win，The focus of tax governance of the "Belt and Road" is still focused on eliminating international duplicate taxation and reducing tax uncertainty，instead of international anti -tax avoidance operation，How to coordinate and distribute limited governance resources between these two major tax governance themes becomes a real challenge。Next，Based on the development of tax benefits in the development of economies，Digital economy taxation problem has become a new issue for tax governance bet365 Play online games cooperation in the “Belt and Road”，The new rules dominated by developed economies do not necessarily match the needs of developing economies，Urgently need to innovate and explore digital economy tax rules that are more in line with the characteristics of the economy.。

BEPS Action Plan is committed to combating the radical tax avoidance behavior implemented by multinational enterprises to use the country (region) tax system and international tax rules，Including tax challenges to respond to the digital economy、Eliminate the effects of mixed mismatches、Establish 15 themes such as effective controlled foreign company regulations。In terms of cracking down on BEPS behavior，The 1st Action Plan "Tax Challenge to Copy the Digital Economy" is highly hoped。As of July 4, 2023，140 countries (regions) in the world promise to implement the "dual pillar" solution，Covering different types of economic development。The "dual pillar" solution proposes the feasible solution path of the erosion of the digital economy and the problem of profit transfer，But the differences in the reality of this plan on developed economies and developing economies cannot be ignored。In addition，New taxation issues (such as data assets, etc.) brought by the sustainable development of the digital economy are constantly emerging，Most of these problems have not been clarified at the domestic tax system，Cross -border taxation rules and coordination mechanisms can not be talked about。can be foreseeable，Tax coordination governance between different economic developments in the context of the digital economy in the future will greatly affect the sustainability of international tax cooperation to a large extent。

Although the driving force of the BEPS action plan mainly comes from developed economies，But the continuous advancement of international tax cooperation is inseparable from the majority of developing economies。During the formulation bet365 Play online games of international tax rules，Limited by tax governance capacity and international dialogue strength，Developing the economy has been in Bet365 lotto review a weak position for a long time。my country is the largest developing country as a economic scale，Not only does it need to consider the governance decision in the "dual pillar" plan and other international anti -taxation operations，Also shoulders the responsibility of maintaining the tax benefit of the economy in China。On the one hand，my country needs to actively strive for the right to speak in the rules of taxation of the digital economy，Comprehensively evaluate the expected impact of the "dual pillar" scheme，Fully do a good job of changing the international rules of digital taxation with the coordination of the construction of my country's modern tax system; on the other hand,，"Belt and Road" construction brings opportunities and challenges for the development of the economy to explore the in -depth international tax governance cooperation。

　Regional co -governance to help the “Belt and Road” tax cooperation innovation 

In the process of promoting the anti -tax avoidance results of the BEPS action plan，The role of the common action of the area cannot be ignored。Based on the same or similar tax benefit characteristics，The linkage effect of regional collaborative governance is constantly prominent，Created a favorable opportunity for promoting international anti -tax avoidance，It also provides beneficial experience for the construction of tax collection and management cooperation mechanism for the “Belt and Road”。

EU regional tax coordination co -governance achieves significant results，Unified action effectively improves the efficiency of regional anti -tax avoidance。First，EU's implementation of anti -tax avoidance instructions，Not only for BEPS 2、3、important practice of 4 action plans，It has also ended many European countries' anti -tax avoidance system for a long time、The control of the regulations of foreign corporate corporate corporate and capital weakened regulations。Next，EU has taken the lead in via the world's lowest bet365 best casino games tax instructions，27 member states will include this instructions into the domestic legal system before December 31, 2023。Coordination and legal procedures at the EU level，significantly improved the overall tax governance action of EU member states，It also provides useful practical experience for other regions to carry out tax synergy governance。Comparison of comparison，Regional tax co -governance is more important for low and middle -income economies that lack international discourse rights。The characteristics of gathering with European high -income economies are different，Africa、Latin American countries are mostly low -income economies，The overall economic development and the ability to build the tax system are relatively backward。In terms of participating in the BEPS action plan，Regional tax governance in Africa and Latin America continues to advance，Represents the construction of tax transparency in the respective regions，African Tax Management Forum is also actively promoting the "Double Pillar" plan process，Conducting the demand for tax governance of the majority of economies。

In the background of the construction of the “Belt and Road”，2019 "Belt and Road" tax collection and management cooperation mechanism is officially established。This mechanism is based on the "Memorandum of Understanding of the" Belt and Road "tax collection and management cooperation mechanism，from the council、Secretariat、"Belt and Road" tax collection management cooperation forum、"Belt and Road" tax collection and management capabilities Promotion alliance four parts of the alliance。Where，The forum builds a communication platform for the "Belt and Road" tax collection and management cooperation parties，Alliance organizations carry out tax -related training、Technical support projects and academic research activities，The two played an important role in the specific promotion of tax collection and management cooperation。Current，"Belt and Road" tax collection and management cooperation mechanism has carried out multiple exchanges and series training，Forms Bet365 lotto review "Wuzhen Action Plan (2019-2021)" report、"Belt and Road" Tax (English) Journal and other results，The effectiveness of tax collection management collaborative governance is significant。This mechanism was selected as "International Tax Review" "2021-2022 Most Influential Cooperation Mechanism"，The role of tax cooperation played in the "Belt and Road" countries (regions) is internationally recognized。Under the "Nur Sudan Action Plan (2022-2024)"，This mechanism will further promote the "Belt and Road" countries (regions) to improve taxation、Promoting the informationization of tax collection and management、Optimize tax business environment、Strengthen the construction of tax collection and management capabilities、Establish a normal communication mechanism、Co -construction cooperation in the construction of the communication carrier。

and OECD、EU、Tax cooperation promoted by international or regional organizations such as the African Tax Management Forum Compared with，The "Belt and Road" tax collection and management cooperation mechanism has more solid、Broadcasting of Economic and Trade Relations，The cooperation method is more flexible、Diversity。my country is the promoter of the “Belt and Road” initiative、"Belt and Road" tax collection and management cooperation mechanism for the cooperation mechanism，To continue to comprehensively improve its international tax governance level，Continuously innovate the sustainable development path of tax collection and management bet365 Play online games cooperation in the “Belt and Road”，To adapt to the continuous expansion of the "Belt and Road" partners。

　Leading the overall coordination and improvement of tax governance capabilities based on the rules 

BEPS Action Plan is deeply changing the international tax environment，The reform and reshaping of the rules continues。Under the background of the current sustainable development of the digital economy and the international anti -taxation operation，my country will continue to take the "Belt and Road" construction as an opportunity，Deep continuous participation in the international tax rules game，Grasp the opportunity of change，Comprehensively enhance my country's international discourse rights in the field of tax。

Comprehensive improvement bet365 Play online games of international tax rules to formulate capabilities。By leading the rules -oriented，Design rules details，Participate in the rules dialogue，Fully represents the development of the economy in the economy，Actively grasp the right to speak in international tax rules，Promoting extensive and in -depth tax governance cooperation under the “Belt and Road” initiative。In the short term，Grasp the details of the final stage of the "double pillar" rules for details，Fully study the expected impact of the "dual pillar" rules，In -depth participation in international tax rules game，Formulate the implementation plan that meets the needs of my country's economic development and tax governance;，Based on the development trend of digital economy and digital technology，Continue to improve the coordination mechanism for the domestic taxation and cross -border taxation coordination mechanisms。Leading the formulation of digital economy tax rules that match the needs of economies of economy，4442_4466。

Further innovation and exploring international tax coordination and co -construction capabilities。In -depth coordination between my country and other "Belt and Road" countries (regions)，and tax governance cooperation between the "Belt and Road" countries (regions)，By constructing tolerance、Unobstructed international tax dialogue and governance cooperation mechanism，Continue to help the construction of the “Belt and Road”。Continue to improve the "Belt and Road" tax collection and management cooperation mechanism，On the one hand, focusing on optimizing the practice in the field of tax service，By improving the "Belt and Road" tax business environment，Continuously enhance the sustainability of the cooperation mechanism; on the other hand, further explore cooperation in the international anti -tax avoidance field，Building the tax collection and management capabilities of the "Belt and Road" countries (regions) by helping，The international influence of continuously expanding the cooperation mechanism。

(Author is an associate professor at the School of Finance and Taxation of the Central University of Finance and Economics)